Maître Elsa VALENZA

Avocat au barreau d'Aix-en-provence

Compétences : Droit pénal, Droit de la famille, divorce, séparation, Copropriété, Droit routier et de la circulation routière, Procédure civile

Barreau : Aix-en-provence

Adresse : Espace Forbin 13100 AIX EN PROVENCE

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Publié le 30/03/2021

DEDUCTION DES PENSIONS ALIMENTAIRES ENTRE EPOUX

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Elsa VALENZA

Les pensions alimentaires versées entre époux ou ex-conjoints sont déductibles du revenu imposable de celui qui les verse sous réserve de respecter certaines conditions.

ENTRE EPOUX

Les pensions alimentaires versées entre époux pendant l'instance en divorce et les contributions aux charges du mariage (en cas de séparation sans dissolution du mariage) sont admises, sous certaines conditions, en déduction du revenu brut global du débiteur de la pension.

Divorcé ou en instance de divorce

Vous pouvez déduire la pension alimentaire versée à votre époux si les 3 conditions suivantes sont remplies :

être séparés de corps ou en instance de séparation ou de divorce, et faire l'objet d'une imposition séparée
les pensions doivent être versées en vertu d'une décision de justice
les pensions doivent avoir un caractère alimentaire (nourriture, logement...).

Le montant de la pension à déduire, correspond au montant, éventuellement revalorisé par le jugement.

Si vous devez verser une prestation compensatoire après un divorce, vous pouvez :

la déduire de vos revenus si la prestation compensatoire est versée sous forme de rente
bénéficier d'une réduction d'impôt si la prestation compensatoire est versée sous forme de capital en 1 fois ou étalée sur au moins 12 mois. La réduction d'impôt est de 25 % du montant fixé par le juge retenu dans la limite de 30 500 € conformément aux dispositions de l'article 199 octodecies du CGI.

Marié mais séparé

La contribution aux charges du mariage est déductible si vous respectez les conditions suivantes

Son montant a été fixé par un juge
vous et votre conjoint faîtes l'objet d'impositions distinctes. C'est le cas des époux mariés sous le régime de la séparation de biens et ne vivant pas ensemble ou de l'abandon du domicile conjugal lorsque chacun dispose de revenus distincts.

https://www.elsavalenza.com/?-Droit-civil-droit-de-la-famille-